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All Journal Kajian Akuntansi
Anggi Saputra
Sekolah Tinggi Ilmu Ekonomi Keuangan Perbankan dan Pembangunan Padang, Indonesia

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ANALYSIS OF FINANCIAL BEHAVIOR AND INCOME ON INVESTMENT DECISIONS OF MSME ACTORS IN THE CULINARY SECTOR IN SUTERA SUBDISTRICT, SOUTH COAST REGENCY Yustrifa Anella; Elsa Meirina; Dewi Zulfia; Anggi Saputra
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.10231

Abstract

This study aims to analyze the effect of financial behavior and income on investment decisions of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Sutera District, Pesisir Selatan Regency. This research uses a quantitative method with a multiple linear regression approach. The population of this study consists of 387 MSME actors, with a sample of 90 respondents selected using convenience sampling. The data used are primary data obtained through questionnaires. The results show that financial behavior and income each have a positive and significant effect on investment decisions. In addition, both variables simultaneously have a significant effect on investment decisions of MSMEs in the culinary sector in Sutera District.